International tax law:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Kluwer Law Internat.
2006
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVII, 406 S. graph. Darst. |
| ISBN: | 9041123903 |
Internformat
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| 245 | 1 | 0 | |a International tax law |c ed. by Andrea Amatucci. With collaboration of Eusebio González ... |
| 264 | 1 | |a Alphen aan den Rijn |b Kluwer Law Internat. |c 2006 | |
| 300 | |a XXVII, 406 S. |b graph. Darst. | ||
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| 700 | 1 | |a González, Eusebio |e Sonstige |4 oth | |
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Datensatz im Suchindex
| _version_ | 1804134578942640128 |
|---|---|
| adam_text | CONTENTS
Preface
xv
PARTI
Chapter I
The Scientific Autonomy of Tax Law: A Methodological Approach
3
Andrea
Amatucci
1.
Oreste Ranelletti,
the Founder of the Neapolitan School of Public Finance
Law
3
2.
The Three Phases of Ranel
letti
s
Experimental Methodology
5
3.
The Testing and Analysis of Ranelletti s Methodology, Conducted by the
Scholars of the Neapolitan School
9
A. Francesco
D Alessio
9
B.
Gustavo
Ingrosso IO
C.
Romanelli-Grimaldi 12
D.
Vincenzo
Sica
13
E. Giuseppe Abbamonte
14
4.
The
Pavía
and Milan Schools of Tax Law and their Relationship to
Ranelletti s Scientific Achievements
16
5.
Methodological Rigor as the Foundation of the Scientific Autonomy of
Tax Law
21
Chapter II
Tax Law
23
Nicola
D Amati
1.
Theoretical Construction of Tax Law
23
2.
From
Steuerrecht
to Tax Law
24
3.
Tax Legal Relation as a Coherent and Systematic Expression of Tax Law
27
4.
Unity and Autonomy of Tax Law as Most Recently Advanced by Legal
Theorists
29
5.
The So-called Power to Levy Tax as a Presumed Object of Tax Law
30
6.
The Question of Autonomy
32
7.
The Position of Tax Law within the Context of Financial Law
35
International
Tax Law
8.
Financial Activity and Administrative Law
38
9.
Main Financial Features to Identify the All-embracing Principle of
Administrative Law
44
10.
The Debate over Proprietary Rights of the State
48
11.
The Evolution of Jus
Fiscale
51
12.
Fiscal Law and the Ideology of German Academics of Administrative Law
55
13.
The Place of Tax Law within the Various Branches of Law
59
14.
Finance Law
63
15.
The New Structure of Public Finance
66
16.
Tax Legislation
67
17.
A Systematic Approach to Tax Law
70
A. The Institutional Presence of Financial Law
70
B. Consistent and Systematised Body of Taxation Law in Traditional
Legal Theory
71
C. The So-called Power to Levy Tax as the Supposed Object of
Taxation Law
72
D.
Diritto e pratica tributaria
73
E.
//
Diritto processuale tributario
74
F.
The Sicilian School
75
18.
The Modern Day Situation Regarding the Teaching of Tax Law
75
Chapter III
Tax Law and Private Law
79
Lerke Osterloh
1.
General Trends in German Tax Law
79
2.
Constitutional Standards for Fiscal Legislation and Application of the
Law and their Implications in Legal Dogma
84
A. On Obligations Incumbent on the Legislature Handing Down Tax
Law to Adhere to the Basic Law
84
B. On Obligations to Adhere to the Basic Law in Interpreting Fiscal
Legislation
-
An Up-to-date Basic Concept of the Interplay between
Constitutional Law, General Methodical Dogma and Tax Law Dogma
87
3.
Individual Contentious Issues on the Independence of the Interpretation
and Application of Tax Law
91
A. Ascertaining Income
91
B. Independence of Tax Law
95
C. Partnerships and Corporations
96
Contents
Chapter IV
Administrative Provisions in Taxation
Law
99
Christoph Trzaskalikf and Marion
Petri
1.
Tax
Statutes
Subject to Further Concretion
99
2.
The Concept of Administrative Provision
100
3.
The Content of Administrative Provisions
100
4.
The Enactment Procedure
101
5.
The Legal Meaning of Administrative Provisions
102
A. Binding Effects on Tax Authorities Officers
102
B. Binding Effects on Citizens and Jurisdictional Authorities
103
i. Are Administrative Provisions to be Ranked as Legislative Acts?
103
ii. Administrative Provisions and their Function as Acts to
Implement the Law
104
iii.
Particular Meaning of Administrative Provisions in the Ambit of
the Discretionary Powers Recognised for Tax Authorities within
the Relevant Legislation
107
iv.
Types of Administrative Provisions Requiring Abidance
108
6.
Final Comments
114
Bibliography
115
Chapter V
The Administrative Procedure for Determining Tax Liability
117
Eusebio Gonzalez
1.
Systems for Determining the Basis on which Tax is Applied
118
A. The Systems of Direct Determination and Objective Estimation
120
i. Concept and Function
120
ii. Differences to be Established between Systems of Direct
Determination and Objective Estimation
122
B. The System of Indirect Estimation
123
2.
Characteristics of the Administrative Estimate Procedure
123
A. First Characteristic
124
B. Second Characteristic
126
С
Third Characteristic
127
3.
Control Functions of the Tax Authorities
128
A. Procedures of Legal Qualification, Assessment and Investigation
128
B. Procedures of Evaluation
129
C. Settlement Functions
130
D. The Function of Obtainins Tax-related Information
130
International Tax Law
4.
The Settlement Procedure in the Direct Estimation System
131
A. Legal Nature of Voluntary Payment
132
B. Provisional Settlement: Concept, Characteristics and Legal Nature
134
i. Concept
134
ii. Characteristics
135
iii.
What is the Legal and Administrative Nature of Provisional
Settlements?
136
С
Verification of the Existence and Evaluation of the Chargeable Event
138
i. Concept and Classes
138
ii. Legal Effects of the Checking Activity
138
iii.
Function and Structure of the Checking Procedure
139
iv.
Possible Discretionary Action by the Tax Authorities in the
Checking Procedure
140
5.
Summary
140
Bibliography
141
PART II
Chapter VI
Double Taxation Conventions
149
Victor Uckmar
1.
Introduction
149
2.
The History of Tax Treaties and Model Conventions
150
3.
Purpose of Double Taxation Conventions
152
4.
Relationship of Tax Treaties and Domestic Law
154
5.
Tax Treaty Interpretation
156
A. The Vienna Convention on the Laws of Treaties
156
B. Reference to the
OECD
Commentaries
158
C. The Interpretation Rule of Article
3(2)
of the
OECD
Tax Model
Convention
160
D. Conflicts of Qualification
161
6.
Basic Contents of the Model Tax Treaty
163
A. Coverage and Scope
164
B. Income from Immovable Property
165
С
Business Income
166
D. Dividends, Interest and Royalties
169
E. Employment and Pension Income
171
F. Capital Gains and the Other Income Article
173
G. Non-Discrimination
175
Vili
Contents
H.
Mutual Agreement
Procedure,
Exchange
of
Information and
Assistance in the Collection of Taxes
177
7.
Treaty Shopping
179
Chapter
VII
Tax Treaties in the Americas: The United States Experience
183
Charles H.
Gustafson
1.
Introduction
183
A. In General
183
B. Impact of Income Tax Treaties
184
С
Outline of This Chapter
184
2.
The Jurisprudence of Treaties in United States Law and Practice
185
A. Establishing a Treaty
185
B. Posture of Treaties in US Practice
186
3.
Basic Provisions of US Income Tax Law and Practice
187
A. General Rules
187
B. Tax Administration
190
4.
Taxation of Inbound Transactions
-
US Taxation of US Income of
Foreign Taxpayers
190
A, Definition of Foreign Taxpayer
190
B. Source Rules
191
С
US Trade or Business Income
192
D. Withholding Tax on Non-Trade or Business Income
194
5.
Outbound Transactions
-
US Taxation of Foreign Income of US Taxpayers
196
A. Worldwide Taxability
196
B. Entity Classification
196
С
The Foreign Tax Credit
197
D. Anti-Deferral Regimes
199
i. Foreign Personal Holding Companies
199
ii.
Subpart F
200
iii.
Passive Foreign Investment Companies
201
6.
US Tax Treaty Relations in the Americas
201
A. The NAFTA Countries
201
B. South and Central America
202
С
The Caribbean
202
D. Bermuda-A Special Case
202
7.
Provisions Favouring Country of Residence
203
A. Withholding Tax Provisions
203
i. In General
203
International
Tax Law
ii.
Repatriation of Corporate Profits
203
iii.
Interest
206
iv.
Royalties
206
B. Trade or Business Income
207
i. The Permanent Establishment Requirement
207
ii. Provision of Services by Individuals
209
8.
Limitations on Treaty Benefits
210
A. Problem of Treaty Shopping
210
B. Termination of Treaties
211
С
Treaty Limitations
211
D. Domestic Law Limitations
212
i. Judicial Decisions
212
ii. Anti-Conduit Regulations
212
9.
Provisions Favouring Source Country
213
A. In General
213
B. Tax Sparing
213
10.
Cooperation in Tax Administration
214
A. Bilateral Income Tax Treaties
214
B. Tax Information Exchange Agreements
217
С
Mutual Legal Assistance Treaties
2 ! 9
11.
Conclusion
221
Chapter
VIII
Implications in the Major Economies of the Pacific Rim: Taxation of
Nonresidents and Foreign Corporations from the Japanese Perspective
223
Yasuyuki Kawabuta
1.
Introduction
223
2.
Individual Nonresidents
224
A. Classification of Taxpayers and their Tax Liabilities
224
(a) Classification
224
(b) Tax Base
224
B. Source Rule
225
(a) In General
225
(b) Income from Business Conducted in Japan
226
(c
)
Income from the Use. Holding. Sale, or Disposal of an Asset
Situated in Japan
228
C. Classification of Nonresidents and Respective Tax Base: Permanent
Establishments and their Taxable Income
229
D. Determination of Taxable Income
231
Contents
E.
Special Taxation
Measures Applicable to Nonresidents
231
F.
Withholding Tax
232
G. Special Filing and Payment Requirements
233
H. Jurisdiction on Taxation of Nonresidents
233
3.
Foreign Corporations
234
A. Tax Liabilities in General
234
B. Source Rules
235
(a) In General
235
C. Classification of Foreign Corporations and Respective Tax Base
236
(a) Classification of Foreign Corporations
236
(b) Tax Base for Foreign Corporations
237
D. Determination of Taxable Income
238
E. Withholding Tax
239
F. Special Rules for Accounting Periods
240
G. Tax Returns
240
H. Jurisdiction on Taxation of Foreign Corporations
241
4.
Double Tax Conventions
241
A. In General
241
B. Domestic Law and International Law
241
С
Structure of DTCs
243
(a) Business Income
243
(b) Dividends, Interest and Royalties
244
(c) Personal Services
245
(d) International Transportation
246
(e) Relief from Double Taxation
247
(f) Exchange
ofinformation
and Assistance of Tax Collection under
DTCs
247
5.
Conclusion
248
Chapter IX
A European Legal Tax Order Based on Ability to Pay
251
Joachim Lang and Joachim
Englisch
1.
The Need for a European Tax Order
25
1
2.
The Constitutional Core of a European Tax Order: Cross-border Ability to
Pay
255
A. Foundation in Member States Constitutions
255
B. The Cross-border Aspect Enhanced by the EC Treaty s Provisions on
Free Movement
261
i. The Constitutional Quality of the Provisions on Free Movement
in an Internal Market
261
International
Tax Law
ii.
Personal and Territorial Scope
262
iii.
Principles of Equal Treatment
263
iv.
Tax Implications: A Cross-border Concept of Ability to Pay
269
v. Complementation by the Basic Provisions on Non-discrimination
and Free Movement
271
3.
Cross-border Ability to Pay in Direct Taxation
272
A. Non-discrimination of Non-residents
272
B. Non-discrimination of Foreign-source Income
277
C. Equal Treatment of Different Alternatives to Realise a Freedom?
280
D. Abolition of International Double Taxation
281
E. Most Favoured Nation Clause?
285
F. Possible Justifications for Unequal Taxation
287
i. Budgetary Reasons
291
ii. Reasons of International Equity
292
iii.
Reasons Aiming at Taxation According to Ability to Pay
294
iv.
Extra-fiscal Objectives
308
4.
Cross-border Ability to Pay in Indirect Taxation
311
A. Non-discrimination of Foreign Competitors in the Domestic Market
314
B. Proportional Taxation of Foreign Competitors in the Domestic
Market
322
C. Non-discrimination of Domestic Competitors in the Foreign Market
326
D. Abolition of International Double Taxation
328
E. Possible Justifications for Unequal Taxation
330
5.
Other Constitutional Principles
333
Chapter X
The Community Legal System and the Internal Tax System
337
Gabriel
Casado
Ollero
1.
Nature. Characteristics and Basis of European Community Law
337
2.
Community Tax Law: Fiscal Powers of the Community and its Own Tax
Resources
351
3.
Tax Provisions of the Rome Treaty: Limits, Prohibitions and Community
Controls on the Fiscal Power of Member States
356
4.
Community Fiscal
Harmonisation:
Legal Grounds; Objectives; Limits
366
Contents
Chapter XI
Community
Acts and the Internal Public Finance System
379
Andrea
Amatucci
1.
Objectives and Instruments Imposed by the Treaty Establishing the
European Community
379
2.
Single European Act, European Union, Maastricht, Amsterdam and Nice
Treaties and the
EU
Enlargement to New Member States in
2004 381
3.
Effects of Self-executing Community Acts on the National Legal System
389
4.
Conflict between Internal and International Tax Rules
392
XIII
|
| adam_txt |
CONTENTS
Preface
xv
PARTI
Chapter I
The Scientific Autonomy of Tax Law: A Methodological Approach
3
Andrea
Amatucci
1.
Oreste Ranelletti,
the Founder of the Neapolitan School of Public Finance
Law
3
2.
The Three Phases of Ranel
letti
's
Experimental Methodology
5
3.
The Testing and Analysis of Ranelletti's Methodology, Conducted by the
Scholars of the Neapolitan School
9
A. Francesco
D'Alessio
9
B.
Gustavo
Ingrosso IO
C.
Romanelli-Grimaldi 12
D.
Vincenzo
Sica
13
E. Giuseppe Abbamonte
14
4.
The
Pavía
and Milan Schools of Tax Law and their Relationship to
Ranelletti's Scientific Achievements
16
5.
Methodological Rigor as the Foundation of the Scientific Autonomy of
Tax Law
21
Chapter II
Tax Law
23
Nicola
D'Amati
1.
Theoretical Construction of Tax Law
23
2.
From
Steuerrecht
to Tax Law
24
3.
Tax Legal Relation as a Coherent and Systematic Expression of Tax Law
27
4.
Unity and Autonomy of Tax Law as Most Recently Advanced by Legal
Theorists
29
5.
The So-called Power to Levy Tax as a Presumed Object of Tax Law
30
6.
The Question of Autonomy
32
7.
The Position of Tax Law within the Context of Financial Law
35
International
Tax Law
8.
Financial Activity and Administrative Law
38
9.
Main Financial Features to Identify the All-embracing Principle of
Administrative Law
44
10.
The Debate over Proprietary Rights of the State
48
11.
The Evolution of Jus
Fiscale
51
12.
Fiscal Law and the Ideology of German Academics of Administrative Law
55
13.
The Place of Tax Law within the Various Branches of Law
59
14.
Finance Law
63
15.
The New Structure of Public Finance
66
16.
Tax Legislation
67
17.
A Systematic Approach to Tax Law
70
A. The Institutional Presence of Financial Law
70
B. Consistent and Systematised Body of Taxation Law in Traditional
Legal Theory
71
C. The So-called "Power to Levy Tax" as the Supposed Object of
Taxation Law
72
D.
Diritto e pratica tributaria
73
E.
//
Diritto processuale tributario
74
F.
The Sicilian School
75
18.
The Modern Day Situation Regarding the Teaching of Tax Law
75
Chapter III
Tax Law and Private Law
79
Lerke Osterloh
1.
General Trends in German Tax Law
79
2.
Constitutional Standards for Fiscal Legislation and Application of the
Law and their Implications in Legal Dogma
84
A. On Obligations Incumbent on the Legislature Handing Down Tax
Law to Adhere to the Basic Law
84
B. On Obligations to Adhere to the Basic Law in Interpreting Fiscal
Legislation
-
An Up-to-date Basic Concept of the Interplay between
Constitutional Law, General Methodical Dogma and Tax Law Dogma
87
3.
Individual Contentious Issues on the "Independence" of the Interpretation
and Application of Tax Law
91
A. Ascertaining Income
91
B. Independence of Tax Law
95
C. Partnerships and Corporations
96
Contents
Chapter IV
Administrative Provisions in Taxation
Law
99
Christoph Trzaskalikf and Marion
Petri
1.
Tax
Statutes
Subject to Further Concretion
99
2.
The Concept of Administrative Provision
100
3.
The Content of Administrative Provisions
100
4.
The Enactment Procedure
101
5.
The Legal Meaning of Administrative Provisions
102
A. Binding Effects on Tax Authorities'Officers
102
B. Binding Effects on Citizens and Jurisdictional Authorities
103
i. Are Administrative Provisions to be Ranked as Legislative Acts?
103
ii. Administrative Provisions and their Function as Acts to
Implement the Law
104
iii.
Particular Meaning of Administrative Provisions in the Ambit of
the Discretionary Powers Recognised for Tax Authorities within
the Relevant Legislation
107
iv.
Types of Administrative Provisions Requiring Abidance
108
6.
Final Comments
114
Bibliography
115
Chapter V
The Administrative Procedure for Determining Tax Liability
117
Eusebio Gonzalez
1.
Systems for Determining the Basis on which Tax is Applied
118
A. The Systems of Direct Determination and Objective Estimation
120
i. Concept and Function
120
ii. Differences to be Established between Systems of Direct
Determination and Objective Estimation
122
B. The System of Indirect Estimation
123
2.
Characteristics of the Administrative Estimate Procedure
123
A. First Characteristic
124
B. Second Characteristic
126
С
Third Characteristic
127
3.
Control Functions of the Tax Authorities
128
A. Procedures of Legal Qualification, Assessment and Investigation
128
B. Procedures of Evaluation
129
C. Settlement Functions
130
D. The Function of Obtainins Tax-related Information
130
International Tax Law
4.
The Settlement Procedure in the Direct Estimation System
131
A. Legal Nature of "Voluntary Payment"
132
B. Provisional Settlement: Concept, Characteristics and Legal Nature
134
i. Concept
134
ii. Characteristics
135
iii.
What is the Legal and Administrative Nature of Provisional
Settlements?
136
С
Verification of the Existence and Evaluation of the Chargeable Event
138
i. Concept and Classes
138
ii. Legal Effects of the Checking Activity
138
iii.
Function and Structure of the Checking Procedure
139
iv.
Possible Discretionary Action by the Tax Authorities in the
Checking Procedure
140
5.
Summary
140
Bibliography
141
PART II
Chapter VI
Double Taxation Conventions
149
Victor Uckmar
1.
Introduction
149
2.
The History of Tax Treaties and Model Conventions
150
3.
Purpose of Double Taxation Conventions
152
4.
Relationship of Tax Treaties and Domestic Law
154
5.
Tax Treaty Interpretation
156
A. The Vienna Convention on the Laws of Treaties
156
B. Reference to the
OECD
Commentaries
158
C. The Interpretation Rule of Article
3(2)
of the
OECD
Tax Model
Convention
160
D. Conflicts of Qualification
161
6.
Basic Contents of the Model Tax Treaty
163
A. Coverage and Scope
164
B. Income from Immovable Property
165
С
Business Income
166
D. Dividends, Interest and Royalties
169
E. Employment and Pension Income
171
F. Capital Gains and the 'Other Income" Article
173
G. Non-Discrimination
175
Vili
Contents
H.
Mutual Agreement
Procedure,
Exchange
of
Information and
Assistance in the Collection of Taxes
177
7.
Treaty Shopping
179
Chapter
VII
Tax Treaties in the Americas: The United States Experience
183
Charles H.
Gustafson
1.
Introduction
183
A. In General
183
B. Impact of Income Tax Treaties
184
С
Outline of This Chapter
184
2.
The Jurisprudence of Treaties in United States Law and Practice
185
A. Establishing a Treaty
185
B. Posture of Treaties in US Practice
186
3.
Basic Provisions of US Income Tax Law and Practice
187
A. General Rules
187
B. Tax Administration
190
4.
Taxation of Inbound Transactions
-
US Taxation of US Income of
Foreign Taxpayers
190
A, Definition of Foreign Taxpayer
190
B. Source Rules
191
С
US Trade or Business Income
192
D. Withholding Tax on Non-Trade or Business Income
194
5.
Outbound Transactions
-
US Taxation of Foreign Income of US Taxpayers
196
A. Worldwide Taxability
196
B. Entity Classification
196
С
The Foreign Tax Credit
197
D. Anti-Deferral Regimes
199
i. Foreign Personal Holding Companies
199
ii.
Subpart F
200
iii.
Passive Foreign Investment Companies
201
6.
US Tax Treaty Relations in the Americas
201
A. The NAFTA Countries
201
B. South and Central America
202
С
The Caribbean
202
D. Bermuda-A Special Case
202
7.
Provisions Favouring Country of Residence
203
A. Withholding Tax Provisions
203
i. In General
203
International
Tax Law
ii.
Repatriation of Corporate Profits
203
iii.
Interest
206
iv.
Royalties
206
B. Trade or Business Income
207
i. The Permanent Establishment Requirement
207
ii. Provision of Services by Individuals
209
8.
Limitations on Treaty Benefits
210
A. Problem of "Treaty Shopping"
210
B. Termination of Treaties
211
С
Treaty Limitations
211
D. Domestic Law Limitations
212
i. Judicial Decisions
212
ii. Anti-Conduit Regulations
212
9.
Provisions Favouring Source Country
213
A. In General
213
B. Tax Sparing
213
10.
Cooperation in Tax Administration
214
A. Bilateral Income Tax Treaties
214
B. Tax Information Exchange Agreements
217
С
Mutual Legal Assistance Treaties
2 ! 9
11.
Conclusion
221
Chapter
VIII
Implications in the Major Economies of the Pacific Rim: Taxation of
Nonresidents and Foreign Corporations from the Japanese Perspective
223
Yasuyuki Kawabuta
1.
Introduction
223
2.
Individual Nonresidents
224
A. Classification of Taxpayers and their Tax Liabilities
224
(a) Classification
224
(b) Tax Base
224
B. Source Rule
225
(a) In General
225
(b) Income from Business Conducted in Japan
226
(c
)
Income from the Use. Holding. Sale, or Disposal of an Asset
Situated in Japan
228
C. Classification of Nonresidents and Respective Tax Base: Permanent
Establishments and their Taxable Income
229
D. Determination of Taxable Income
231
Contents
E.
Special Taxation
Measures Applicable to Nonresidents
231
F.
Withholding Tax
232
G. Special Filing and Payment Requirements
233
H. Jurisdiction on Taxation of Nonresidents
233
3.
Foreign Corporations
234
A. Tax Liabilities in General
234
B. Source Rules
235
(a) In General
235
C. Classification of Foreign Corporations and Respective Tax Base
236
(a) Classification of Foreign Corporations
236
(b) Tax Base for Foreign Corporations
237
D. Determination of Taxable Income
238
E. Withholding Tax
239
F. Special Rules for Accounting Periods
240
G. Tax Returns
240
H. Jurisdiction on Taxation of Foreign Corporations
241
4.
Double Tax Conventions
241
A. In General
241
B. Domestic Law and International Law
241
С
Structure of DTCs
243
(a) Business Income
243
(b) Dividends, Interest and Royalties
244
(c) Personal Services
245
(d) International Transportation
246
(e) Relief from Double Taxation
247
(f) Exchange
ofinformation
and Assistance of Tax Collection under
DTCs
247
5.
Conclusion
248
Chapter IX
A European Legal Tax Order Based on Ability to Pay
251
Joachim Lang and Joachim
Englisch
1.
The Need for a European Tax Order
25
1
2.
The Constitutional Core of a European Tax Order: Cross-border Ability to
Pay
255
A. Foundation in Member States" Constitutions
255
B. The Cross-border Aspect Enhanced by the EC Treaty's Provisions on
Free Movement
261
i. The Constitutional Quality of the Provisions on Free Movement
in an Internal Market
261
International
Tax Law
ii.
Personal and Territorial Scope
262
iii.
Principles of Equal Treatment
263
iv.
Tax Implications: A Cross-border Concept of Ability to Pay
269
v. Complementation by the Basic Provisions on Non-discrimination
and Free Movement
271
3.
Cross-border Ability to Pay in Direct Taxation
272
A. Non-discrimination of Non-residents
272
B. Non-discrimination of Foreign-source Income
277
C. Equal Treatment of Different Alternatives to Realise a Freedom?
280
D. Abolition of International Double Taxation
281
E. Most Favoured Nation Clause?
285
F. Possible Justifications for Unequal Taxation
287
i. Budgetary Reasons
291
ii. Reasons of International Equity
292
iii.
Reasons Aiming at Taxation According to Ability to Pay
294
iv.
Extra-fiscal Objectives
308
4.
Cross-border Ability to Pay in Indirect Taxation
311
A. Non-discrimination of Foreign Competitors in the Domestic Market
314
B. Proportional Taxation of Foreign Competitors in the Domestic
Market
322
C. Non-discrimination of Domestic Competitors in the Foreign Market
326
D. Abolition of International Double Taxation
328
E. Possible Justifications for Unequal Taxation
330
5.
Other Constitutional Principles
333
Chapter X
The Community Legal System and the Internal Tax System
337
Gabriel
Casado
Ollero
1.
Nature. Characteristics and Basis of European Community Law
337
2.
Community Tax Law: Fiscal Powers of the Community and its Own Tax
Resources
351
3.
Tax Provisions of the Rome Treaty: Limits, Prohibitions and Community
Controls on the Fiscal Power of Member States
356
4.
Community Fiscal
Harmonisation:
Legal Grounds; Objectives; Limits
366
Contents
Chapter XI
Community
Acts and the Internal Public Finance System
379
Andrea
Amatucci
1.
Objectives and Instruments Imposed by the Treaty Establishing the
European Community
379
2.
Single European Act, European Union, Maastricht, Amsterdam and Nice
Treaties and the
EU
Enlargement to New Member States in
2004 381
3.
Effects of Self-executing Community Acts on the National Legal System
389
4.
Conflict between Internal and International Tax Rules
392
XIII |
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| index_date | 2024-07-02T13:22:40Z |
| indexdate | 2024-07-09T20:26:51Z |
| institution | BVB |
| isbn | 9041123903 |
| language | English |
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| spelling | International tax law ed. by Andrea Amatucci. With collaboration of Eusebio González ... Alphen aan den Rijn Kluwer Law Internat. 2006 XXVII, 406 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Recht Steuer Double taxation Taxation Law and legislation Doppelbesteuerung (DE-588)4012744-8 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Doppelbesteuerung (DE-588)4012744-8 s Amatucci, Andrea Sonstige oth González, Eusebio Sonstige oth Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014181495&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | International tax law Recht Steuer Double taxation Taxation Law and legislation Doppelbesteuerung (DE-588)4012744-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4012744-8 (DE-588)4027451-2 |
| title | International tax law |
| title_auth | International tax law |
| title_exact_search | International tax law |
| title_exact_search_txtP | International tax law |
| title_full | International tax law ed. by Andrea Amatucci. With collaboration of Eusebio González ... |
| title_fullStr | International tax law ed. by Andrea Amatucci. With collaboration of Eusebio González ... |
| title_full_unstemmed | International tax law ed. by Andrea Amatucci. With collaboration of Eusebio González ... |
| title_short | International tax law |
| title_sort | international tax law |
| topic | Recht Steuer Double taxation Taxation Law and legislation Doppelbesteuerung (DE-588)4012744-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Recht Steuer Double taxation Taxation Law and legislation Doppelbesteuerung Internationales Steuerrecht |
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